Bill S-3 explained in plain English
An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 3rd Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This Act brings into law tax conventions between Canada and Colombia, Greece, and Turkey to prevent double taxation and fiscal evasion.
This bill implements tax treaties between Canada and Colombia, Greece, and Turkey. These treaties aim to prevent double taxation and fiscal evasion on income. By having these treaties in place, Canada aims to expand its tax treaty network. The treaties generally follow the Organisation for Economic Co-operation and Development's model convention. They will only take effect after being ratified and will supersede domestic law to the extent of any inconsistency.
- Implements tax conventions between Canada and Colombia, Greece, and Turkey.
- Establishes that these conventions will have the force of law in Canada.
- States that the conventions will prevail over other Canadian laws in case of inconsistency, except for the Income Tax Conventions Interpretation Act.
- Allows the Minister of National Revenue to make regulations to carry out the conventions.
- Requires the Minister of Finance to publish notices of the conventions' entry into force and termination in the Canada Gazette.
- Individuals and companies resident in Canada, Colombia, Greece, or Turkey.
- Businesses operating in Canada, Colombia, Greece, or Turkey.
- The Minister of National Revenue.
- The Minister of Finance.
- Tax conventions define rules for taxation of income derived from cross-border activities between Canada and Colombia, Greece, and Turkey.
- These conventions aim to prevent double taxation and fiscal evasion.
- They may provide for reduced withholding tax rates on dividends, interest, and royalties.
- They establish rules for the taxation of business profits, capital gains, and other types of income.
- Royal assent was received on December 15, 2010.
- The conventions' entry into force dates are dependent on the completion of legal procedures in each country and are detailed within each convention.
- The conventions generally apply to taxes withheld at source on amounts paid or credited on or after January 1 of the calendar year following the convention's entry into force, and to other taxes for taxation years beginning on or after January 1 of the calendar year following the convention's entry into force.
- The bill implements tax treaties which can affect the amount of tax individuals and corporations pay on income earned in or derived from the respective countries.
- Specific tax rates for dividends, interest, and royalties may be reduced under the terms of these treaties.
- The bill itself does not impose new taxes, but rather enables the implementation of agreements that may alter existing tax liabilities.
- The conventions establish procedures for mutual agreement between tax authorities to resolve disputes and exchange information.
- Specific penalties for non-compliance with tax laws are governed by the domestic laws of Canada, Colombia, Greece, and Turkey, as applied under the terms of the conventions.
- The effectiveness of the conventions is dependent on their ratification by the respective countries.
- The specific application and interpretation of certain provisions may depend on future regulations or mutual agreement between competent authorities.
- The text does not detail the specific thresholds or conditions for all tax treaty benefits, which are found within the full text of each convention.
This Act approves and gives the force of law in Canada to the tax convention between Canada and Colombia. It also specifies that the convention prevails over other laws in case of inconsistency, except for the Income Tax Conventions Interpretation Act.
This Act approves and gives the force of law in Canada to the tax convention between Canada and Greece. It also specifies that the convention prevails over other laws in case of inconsistency, except for the Income Tax Conventions Interpretation Act.
This Act approves and gives the force of law in Canada to the tax convention between Canada and Turkey. It also specifies that the convention prevails over other laws in case of inconsistency, except for the Income Tax Conventions Interpretation Act.
The tax conventions established by this Act will take precedence over the Income Tax Act in cases of inconsistency, except where the Income Tax Conventions Interpretation Act prevails.
The provisions of the Income Tax Conventions Interpretation Act will prevail over the tax conventions established by this Act in cases of inconsistency.
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textThe official summary published alongside the bill, shown exactly as written.
Source: Parliament of Canada (LEGISinfo)
The Library of Parliament does not prepare Legislative Summaries for bills that implement treaties, conventions, agreements or administrative arrangements bills. The following is a short summary: On 23 March 2010, the Leader of the Government in the Senate introduced Bill S-3, An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (Tax Conventions Implementation Act, 2010) in the Senate and it was given first reading. This enactment implements the most recent tax treaties that Canada has concluded with Colombia, Greece and Turkey. Since a tax treaty contains taxation rules that are different from the provisions of the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. The treaties implemented reflect efforts to expand Canada’s tax treaty network. Those treaties are generally patterned on the Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development.
This is the official summary published by the Parliament of Canada, shown verbatim. Not legal advice. PoliticalData.ca did not write or edit this text.
View on LEGISinfoParliamentary Process
Bill S-3, concerning double taxation agreements with Colombia, Greece, and Turkey, began its legislative journey with first reading in the Senate on March 23, 2010, and ultimately received Royal Assent on December 15, 2010.
This record shows that Bill S-3, an act to implement international agreements for avoiding double taxation and preventing fiscal evasion with Colombia, Greece, and Turkey, completed its first reading in the Senate on March 23, 2010. The bill later received Royal Assent on December 15, 2010, becoming Statutes of Canada 2010, Chapter 15. The artifact also lists subsequent procedural stages in the Senate and House of Commons, including second reading, committee consideration, report stage, and third reading, as well as the dates major speeches were made.
The Senate of Canada completed the first reading of Bill S-3, an act to implement double taxation conventions with Colombia, Greece, and Turkey, scheduling its second reading for two days later.
On March 23, 2010, the Senate of Canada held its first reading for Bill S-3, an act to implement tax conventions with Colombia, Greece, and Turkey. The bill was introduced by Senator Gerald J. Comeau and was then scheduled for its second reading two days later. The sitting also included tributes, the tabling of reports, notices of motions, question period discussions on various topics including funding for First Nations University and maternal health initiatives, and debates on other bills.
This Senate record details the procedural progress of Bill S-3 through its second reading, committee review, and third reading, culminating in its agreement in the Senate before receiving Royal Assent.
This record outlines the procedural steps for Bill S-3 in the Senate. It details the second reading stage, which included major speeches on March 31, 2010, and subsequent committee consideration, report stage, and third reading. The bill was eventually agreed to at third reading in the Senate on November 22, 2010. It later received Royal Assent on December 15, 2010, becoming chapter 15 of the Statutes of Canada 2010. The artifact also notes that a similar bill, S-8, was introduced in the same Parliament.
The Senate held a sitting on March 25, 2010, which included the adjournment of the second reading debate for Bill S-3, alongside other routine proceedings, question period, and debates on financial matters.
During this Senate sitting on March 25, 2010, the debate for the second reading of Bill S-3, an act to implement tax conventions with Colombia, Greece, and Turkey, was adjourned. Other Senate business included senators' statements on various topics, tabling of reports, question period on different government matters, and debate on several appropriation bills. A ruling was also made regarding a question of privilege concerning a senator's attendance.
Senator Stephen Greene moved the second reading of Bill S-3, an act to implement tax conventions with Colombia, Greece, and Turkey to prevent double taxation and fiscal evasion, after which the debate was adjourned.
During this Senate sitting on March 25, 2010, the Honourable Senator Stephen Greene moved for the second reading of Bill S-3. This bill aims to implement tax conventions and protocols between Canada, Colombia, Greece, and Turkey to avoid double taxation and prevent fiscal evasion. Senator Greene explained that the bill updates Canada's income tax treaties, which are based on the OECD Model Tax Convention, and follows the same structure as a previous version of the bill passed by the Senate. He emphasized that the treaties are intended to promote certainty and stability for international trade and investment, thereby benefiting Canadian businesses and individuals with operations or investments in these three countries. The debate on Bill S-3 was adjourned.
During the Senate's second reading debate on March 31, 2010, Senators discussed Bill S-3, an act to implement double taxation conventions with Colombia, Greece, and Turkey, before referring it to committee.
On March 31, 2010, the Senate convened for its second reading debate on Bill S-3, an act to implement tax conventions with Colombia, Greece, and Turkey. The debate occurred during a sitting that also included Senators' Statements on various topics, Routine Proceedings, Question Period, and the consideration of other bills. Following the debate, Bill S-3 was moved for second reading, agreed to, and then referred to the Standing Senate Committee on Banking, Trade and Commerce for further study. The sitting concluded with Royal Assent being granted to other bills and an adjournment motion.
During the Senate's second reading debate on Bill S-3, senators discussed the importance of international tax treaties to prevent double taxation and facilitate trade, with the bill ultimately being referred to committee.
This document summarizes a Senate debate on Bill S-3, which aims to implement tax treaties with Colombia, Greece, and Turkey to prevent double taxation and fiscal evasion. During the debate, Senator Wilfred P. Moore spoke in favour of the bill, explaining its purpose in harmonizing international tax laws and preventing companies from being taxed in multiple countries. He highlighted that these treaties are based on the OECD's Model Tax Convention and help regulate withholding taxes. Senator Stephen Greene also spoke, noting that Greece had already enacted its legislation and was awaiting Canada's action. The bill was subsequently passed at second reading and referred to a Senate committee.
The Senate completed its committee review of Bill S-3, which aims to implement double taxation agreements with Colombia, Greece, and Turkey, before the bill eventually received Royal Assent.
This record indicates that Bill S-3, concerning agreements to avoid double taxation with Colombia, Greece, and Turkey, completed the 'Consideration in committee' stage in the Senate on April 29, 2010. This stage involves a detailed review of the bill by a Senate committee. The bill later received Royal Assent on December 15, 2010, becoming a statute.
The Senate presented the second report on Bill S-3 without amendment and scheduled it for third reading, alongside other routine proceedings and debates on various matters.
On April 29, 2010, the Senate sat and conducted various procedural business. A significant item was the presentation of the Second Report of the Standing Senate Committee on Banking, Trade and Commerce regarding Bill S-3, An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The committee reported the bill without amendment, and it was scheduled for third reading. The Senate also heard statements from senators on various topics, received committee reports, and debated several other bills and inquiries. Routine proceedings included the first reading of Bill C-302.
Bill S-3, an act to implement double taxation agreements with Colombia, Greece, and Turkey, completed its third reading in the Senate on May 4, 2010, and later received Royal Assent.
This record indicates that Bill S-3, concerning agreements with Colombia, Greece, and Turkey to avoid double taxation and prevent fiscal evasion on income taxes, completed its third reading stage in the Senate on May 4, 2010. The bill subsequently received Royal Assent on December 15, 2010, becoming chapter 15 of the Statutes of Canada, 2010.
On May 4, 2010, the Senate completed the third reading and passed Bill S-3, a bill to implement tax conventions with Colombia, Greece, and Turkey, while also debating and advancing other legislative and inquiry matters.
This document is a record of a Senate sitting on May 4, 2010. The sitting included a silent tribute to a fallen sailor, statements on various topics (Child and Youth Mental Health, National Hospice Palliative Care Week, Canadian Navy Centennial), tabling of documents, first reading of a bill, and questions and debate on other matters. The main procedural event related to Bill S-3 was its third reading, which was moved and agreed to, thus passing the bill at that stage. Other items included motions to establish a special committee on anti-terrorism, adopt a report from the Library of Parliament joint committee, and debates on inquiries concerning the erosion of freedom of speech, the impact of dementia, and the relationship between the environment and human rights. A motion to establish a National Day of Remembrance and Action on Mass Atrocities was debated and adjourned, and a motion to refer documents to a committee for the study of a bill was adopted. The sitting concluded with an adjournment.
Bill S-3, an act to implement double taxation conventions with Colombia, Greece, and Turkey, completed its first reading in the House of Commons on May 10, 2010, and eventually received Royal Assent on December 15, 2010.
This record shows the procedural steps for Bill S-3 in the House of Commons, starting with its first reading on May 10, 2010. The bill was sponsored by Stephen Greene in the Senate and later by Ted Menzies in the House of Commons. It went through various stages including second reading, committee consideration, report stage, and third reading. Speeches were made by members of various parties during the second reading debates. The bill ultimately received Royal Assent on December 15, 2010, becoming chapter 15 of the Statutes of Canada 2010.
During a House of Commons sitting on May 10, 2010, members debated Bill C-389, which sought to add gender identity and gender expression to human rights legislation and criminal code provisions concerning hate crimes and sentencing.
On May 10, 2010, the House of Commons debated Bill C-389, which aimed to amend the Canadian Human Rights Act and the Criminal Code to include gender identity and gender expression as prohibited grounds of discrimination and aggravating factors in sentencing. The debate focused on the need to protect transgender and transsexual Canadians from discrimination and violence. Members discussed the definitions of gender identity and expression, the experiences of transgender individuals, and the potential legal and social implications of the bill. Concerns were raised about the clarity and necessity of the proposed amendments, potential unintended consequences, and the effectiveness of existing legal protections.
The House of Commons completed the second reading of Bill S-3, an act to implement tax conventions with Colombia, Greece, and Turkey, on May 13, 2010.
This record shows that Bill S-3 completed its second reading stage in the House of Commons on May 13, 2010. This means the House of Commons debated and then agreed to the general principles of the bill, after which it was referred to a committee for further study. The bill aims to implement tax agreements with Colombia, Greece, and Turkey.
On May 13, 2010, the House of Commons debated and passed the second reading of Bill S-3, the Tax Conventions Implementation Act, which deals with tax treaties with Colombia, Greece, and Turkey, alongside other routine parliamentary business.
This document details a sitting of the House of Commons on May 13, 2010. The primary focus of the sitting, as indicated by the "Government Orders" section, was the debate and second reading of Bill S-3, the Tax Conventions Implementation Act, 2010. The debate involved discussions from members of various parties regarding the tax treaties between Canada and Colombia, Greece, and Turkey. The sitting also included routine proceedings, statements by members on various topics, and oral questions on the environment, offshore drilling, climate change, and other government matters. The document concludes with the adjournment proceedings.
Bill S-3 completed its committee review stage in the House of Commons on October 5, 2010.
This record indicates that Bill S-3 completed its 'Consideration in committee' stage in the House of Commons on October 5, 2010. This stage involves a detailed examination of the bill, typically by a specialized parliamentary committee. After this examination, the bill proceeds to the report stage and then third reading.
This House of Commons sitting record from October 5, 2010, details the presentation of a committee report on Bill S-3, confirming it was studied and returned without amendment.
This document is a record of a sitting of the House of Commons on October 5, 2010. It details various proceedings, including the introduction of bills, presentation of committee reports, the tabling of petitions, and debates on different legislative matters. Specifically, it records the presentation of a report on Bill S-3, the Act to implement conventions and protocols for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Canada and Colombia, Greece, and Turkey. The report indicated that the committee had studied the bill and reported it back to the House without amendment.
The House of Commons completed the Report stage for Bill S-3, an act to implement double taxation agreements with Colombia, Greece, and Turkey, on November 22, 2010.
This artifact summarizes the Report stage of Bill S-3 in the House of Commons on November 22, 2010. The Report stage was completed on this date. The bill, concerning agreements for the avoidance of double taxation and prevention of fiscal evasion with Colombia, Greece, and Turkey, had previously passed through other stages in both the House of Commons and the Senate, and later received Royal Assent on December 15, 2010.
The House of Commons debated and passed Bill S-3, implementing tax treaties with Colombia, Greece, and Turkey, aimed at avoiding double taxation and preventing fiscal evasion.
On November 22, 2010, the House of Commons debated and passed Bill S-3, the Tax Conventions Implementation Act, 2010, which implements tax treaties with Colombia, Greece, and Turkey. The debate focused on the benefits of these treaties in avoiding double taxation and preventing fiscal evasion, and included discussions on international trade, economic policy, and concerns about tax havens and the process of international negotiations. The sitting also included debates on other bills and various statements by members.
Bill S-3, an act to implement double taxation and fiscal evasion conventions with Colombia, Greece, and Turkey, completed its Third Reading in the House of Commons on November 22, 2010, prior to receiving Royal Assent.
This record indicates that Bill S-3 completed its Third Reading stage in the House of Commons on November 22, 2010. This is a late stage in the legislative process before a bill receives Royal Assent. The bill's purpose is to implement agreements between Canada, Colombia, Greece, and Turkey to prevent people from being taxed twice on the same income and to stop tax evasion. The bill ultimately received Royal Assent on December 15, 2010, becoming a Canadian law.
The House of Commons debated and passed Bill S-3, implementing tax treaties with Colombia, Greece, and Turkey to avoid double taxation and fiscal evasion, amidst discussions on trade, investment, and the effectiveness of international tax agreements.
On November 22, 2010, the House of Commons debated and passed Bill S-3, the Tax Conventions Implementation Act, 2010. The bill implemented tax treaties between Canada and Colombia, Greece, and Turkey, aimed at avoiding double taxation and preventing fiscal evasion. Members discussed the importance of these treaties for international trade and investment, noting that they reduce withholding taxes and provide certainty for taxpayers. Some concerns were raised regarding the implementation of these agreements, particularly with countries that have faced scrutiny for tax haven practices, and the overall process of updating Canada's tax treaty network.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced